Journal AK-99
Vol. 6 No. 1 (2026): Journal AK-99

ANALISIS KONTRIBUSI BUMDes TERHADAP KESEJAHTERAAN EKONOMI MASYARAKAT DALAM PERSPEKTIF EKONOMI ISLAM

Yasri Tarawiru (Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Parepare)
Fitriani Fitriani (Program Studi Ekonomi Pembangunan, Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Parepare)
Sayyed Rusdiansyah Rusman (Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Parepare)
Sariana Damis (Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Parepare)
Arham Arham (Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Parepare)



Article Info

Publish Date
03 Jun 2026

Abstract

This study aims to analyze the contribution of the Village-Owned Enterprise (BUMDes) Cahaya Tanah Bulan to improving the economic welfare of the Pakeng Village community, Lembang District, Pinrang Regency, and to explain the mechanisms of that contribution within the framework of Maqashid Shariah and Maslahah theory. The study uses a qualitative approach with a case-study design. Data were collected through observation, in-depth interviews with nine informants (three BUMDes managers, two village officials, and four community beneficiaries) selected purposively and through snowball sampling, and documentation. Data validity was maintained through source triangulation, technique triangulation, and member checking, while analysis used three-stage thematic coding (open, axial, and selective coding). The findings show that BUMDes contributes substantively to welfare through three mechanisms: the creation of employment and income, the strengthening of community skills, and the reinforcement of solidarity and Islamic values in governance. From the Maqashid Shariah perspective, this contribution fulfills the dimensions of preserving wealth, intellect, life, lineage, and religion. The main challenges are limited Islamic economic literacy, human resources, capital, and market access. This study offers theoretical implications for maqashid-based Islamic economics and practical implications for equitable and sustainable BUMDes governance.

Copyrights © 2026






Journal Info

Abbrev

ak99

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

Journal AK-99 merupakan jurnal yang diterbitkan oleh Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Parepare yang mencakup bidang ilmu Akuntansi Manajemen, AKuntansi Sektor Publik, Akuntansi Ekonomi Syariah, Akuntansi Keuangan Daerah, Audit, Perpajakan. Journal AK-99 ...